Case Law Details
Case Name : ITO Vs Shri Bhuvanesh Maheshwari (ITAT Jodhpur)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Jodhpur
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Prarthana Jalan
Hon’ble Jodhpur ITAT has in the case of ITO V/s Shri Bhuvanesh Maheshwari has held that Omission of notice u/s 143(2) of the Act is not merely a procedural irregularity and it is not curable.
Facts of the case in brief are that the assessee filed his return of income belatedly on 26/03/2010 showing taxable income of Rs. 6,03,414/-, which was processed under section 143(1) of the I.T. Act, 1961 (hereinafter referred to as Act, for short on 05/04/2010. Since, it was survey case, so it was selected for scrutiny. The Assessing Officer observed that notice under section 14...
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Author Bio
SANJAY KORDE says:
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04/12/2015 at 1:47 PM
DEAR SIR,
1) ASSESSEE IS PVT LTD COMPANY FILED RETURN FOR ASSESSMENT YEAR 2012-13 ON 08/01/2013.
2)THE RETURN WAS PROCESSED u/s 143(1)
3) CASE SELECTED FOR SCRUTINY u/s 143(2) ISSUED ON 08/08/2013 (ASSESS FILED BASIC DETAILS.ATTENDED ON 21/08/2013
4)FRESH NOTICE U/S 142(1) ISSUED ON 27/01/2014.RESPONSE TO NOTICE ATENDED ON 7/2/2014,17/09/2014,30/11/2014
5) REFUND RECEIVED ON 21/02/2014.
6) NOTICE 142(1) DT 24/12/2014 CONSEQUENT TO THE CHANGE IN TERRITORIAL JURISDICTION w.e.f (15/11/2015) which is wrong date mentioned in letter) correct date is 15/11/2014.CASE IS ASSESSED IN THE CHARCH CIT – WITH ACIT.DATE FOR COMPLIANCE 06/01/2015.
7)ACIT DISALLOWED DEDUCTION CLAIMED US/80IC/IE , charged interst U/S 234B,234C & 234D & ALSO PROCEEDING u/s 271 (1) (C) & ORDER DEMAND NOTICE ISSUED ON 27/03/2015 & ASSESSMENT MADE u/s 143(3)
8) REASON FOR THE ABOVE ASSESS NOT FURNISHED ANY REASONABLE CASUSE THAT PREVENTED THE ASSESS TO FILE THE RETURN u/s 139(1) IN TIME.ASSESS HAS FILED THE APPLICATION WITH CBDT ON 17/03/2015 ONLY AFTER RECEIVING THE SHOW CAUSE ABOUT REJECTION OF CLAIM u/s 80ic of the act & is not suo moto.
PLEASE SUGGEST.
DEAR SIR,
1) ASSESSEE IS PVT LTD COMPANY FILED RETURN FOR ASSESSMENT YEAR 2012-13 ON 08/01/2013.
2)THE RETURN WAS PROCESSED u/s 143(1)
3) CASE SELECTED FOR SCRUTINY u/s 143(2) ISSUED ON 08/08/2013 (ASSESS FILED BASIC DETAILS.ATTENDED ON 21/08/2013
4)FRESH NOTICE U/S 142(1) ISSUED ON 27/01/2014.RESPONSE TO NOTICE ATENDED ON 7/2/2014,17/09/2014,30/11/2014
5) REFUND RECEIVED ON 21/02/2014.
6) NOTICE 142(1) DT 24/12/2014 CONSEQUENT TO THE CHANGE IN TERRITORIAL JURISDICTION w.e.f (15/11/2015) which is wrong date mentioned in letter) correct date is 15/11/2014.CASE IS ASSESSED IN THE CHARCH CIT – WITH ACIT.DATE FOR COMPLIANCE 06/01/2015.
7)ACIT DISALLOWED DEDUCTION CLAIMED US/80IC/IE , charged interst U/S 234B,234C & 234D & ALSO PROCEEDING u/s 271 (1) (C) & ORDER DEMAND NOTICE ISSUED ON 27/03/2015 & ASSESSMENT MADE u/s 143(3)
8) REASON FOR THE ABOVE ASSESS NOT FURNISHED ANY REASONABLE CASUSE THAT PREVENTED THE ASSESS TO FILE THE RETURN u/s 139(1) IN TIME.ASSESS HAS FILED THE APPLICATION WITH CBDT ON 17/03/2015 ONLY AFTER RECEIVING THE SHOW CAUSE ABOUT REJECTION OF CLAIM u/s 80ic of the act & is not suo moto.
PLEASE SUGGEST.